2015 (10) TMI 863

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....etitioner : Mr. Jagmohan Bansal, Advocate For the Respondent : Mr. Sukhdev Sharma, Advocate ORDER S.J.VAZIFDAR, ACTING CHIEF JUSTICE (Oral): This is an appeal against the order of the CESTAT dismissing the appellant's appeal only on the ground that there was a delay of 262 days. 2. The appeal is admitted on the following substantial question of law:- 1. Whether in the facts and c....

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....ing looked after by the sole proprietor of the appellant firm. Unfortunately, the brother expired on 11.06.2014 after a prolonged illness. 4. We do not see how these two facts taken together cannot constitute sufficient cause for the delay in filing the appeal.The appellant ought not to be visited with the drastic consequence of dismissal of the appeal without the same being considered on merit....